The Empirical Analysis Of Impacts On The Tax Reform In The Shanghai Transportation Industry

The tax reform pilot has made good response in the transportation and modernservices, since the pilot launched on Jan1,2012in Shanghai.95%of these experimentalenterprises reflected the tax burden has been decreased, but there are still5%reflectedthe tax burden has been increased. Transportation is also included in this industryincreased tax burden. Our original intention to carry out the tax reform is to reduce thetax burden, and achieve the goal of gradual elimination of double taxation. However, theeffect on the current execution point of view, transportation tax burden appeared not fallphenomenon.I chose for this study focused on transportation, to analyze the tax changing by usingthe combination of quantitative and qualitative methods. First, the problem oftransportation in the camp changed to increase the difficulties faced in the process andsummarized. And according to criteria, selected12sample companies’ data for the study,and using comparative analysis to concluded the company tax changes. And inaccordance with the air transport, water transport, highway transport to analyze thereasons for the different transport industry tax changes. Based on the research of thetransportation sector’ listed companies that registered in Shanghai, and concluded thecause of the tax changing. Finally, through the advanced experience of foreign countries,I will put forward the corresponding policy recommendations to improve the constructionof China’s tax structure and financial system. such as lower the VAT rate, set a reasonablerate of grades, increase local revenue share in the value added tax and other proposals.